Audio headphones are in common use, and accordingly it is desirable to provide headphones that fit comfortably on the user's head while isolating the user's ears from ambient noise. If the headphones have a band fitting over the top of the user's head, this should adjust for comfort; the earpieces should be separately adjustable so that they fit snugly against the user's ears. Generally, simpler and less expensive designs are less adjustable and therefore less comfortable.
In cold weather, a headphone user may need to exchange the headphone for earmuffs, in effect exchanging audio enjoyment for thermal comfort. It is desirable to provide headphones which offer a wide range of adjustment for comfort and that may also serve as earmuffs or other types of ear protectors, and at the same time serve as audio headphones.